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[Cites 0, Cited by 0] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(5A) in Income Tax Rules, 1962

(5A)The prescribed authority shall, if he is satisfied that the conditions provided in this rule and in sub-section (2AB) of section 35 of the Act are fulfilled, pass an order in writing in Form No. 3CM :Provided that a reasonable opportunity of being heard shall be granted to the company before rejecting an application.[* * *]